Pursuant to the authority granted by and subject to the provisions of RSMo 92.400—92.421,
inclusive, a sales tax for transportation purposes enumerated therein is hereby imposed
upon all persons in the city who are or hereafter shall be engaged in the business
of selling tangible personal property and taxable services subject to a sales tax
under the provisions of RSMo 144.010—144.510, referred to in this article as the sales
tax statute, for the privilege of engaging in such business in the city, in the manner
and to the extent provided in the sales tax statute and the rules and regulations
of the director of revenue issued pursuant thereto. The rate of the tax shall be 0.5
percent on the receipts from the sale at retail of all tangible personal property
or taxable services at retail within the city if such property and services are subject
to taxation by the state under the provisions of the sales tax statute.
(Code of Gen. Ords. 1967, § 32.170; Ord. No. 43171, 9-7-73; Ord. No. 46094, 11-26-75;
Ord. No. 50864, 9-27-79)
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